1 research outputs found
HÄllbarhetsredovisning i ideella organisationer -En kvalitativ studie om hur ideella organisationer anvÀnder hÄllbarhetsredovisning
Studiens syfte Ă€r att fylla den kunskapslucka som identifierats kring anvĂ€ndandet av hĂ„llbarhetsredovisning i ideella organisationer som Ă€r verksamma i Sverige. De ideella organisationer som undersöks Ă€r RĂ€dda Barnen, Greenpeace, Röda Korset, Reach for Change och BRIS vars kĂ€rnverksamhet kretsar kring miljömĂ€ssigt eller socialt arbete. Det som framgĂ„tt av studien Ă€r att det finns en kunskapsbrist inom Ă€mnet hĂ„llbarhetsredovisning, vilket kan bero pĂ„ att det Ă€r en relativt ny och Ă€nnu ickestandardiserad praxis i ideella organisationer. Samtidigt finns dĂ€r en stor variation i hur ideella organisationer vĂ€ljer att utforma hĂ„llbarhetsredovisningar vilket studien pekar pĂ„ handlar om organisationers olika verksamhetssyfte och mĂ„lsĂ€ttningar. Av de som framtar en hĂ„llbarhetsredovisning Ă€r de primĂ€ra anvĂ€ndningsfunktionerna att rapporten fungerar som ett kommunikationsmedel för att informera intressenter om organisationens hĂ„llbarhetsarbete samt för att upprĂ€tthĂ„lla ett internt redovisningssystem. Det framkommer Ă€ven att motiven och drivkrafterna att visa sociala och miljömĂ€ssiga resultat kommer frĂ„n ett ansvarsbehov gentemot samhĂ€llet att vara transparanta och redogöra för hur hĂ„llbarhetsarbetet utövas.The purpose of this thesis paper is to fill the knowledge gap that exists in the usage of sustainability reporting within non-profit organizations. The non-profit organizations participating in this study are RĂ€dda Barnen (Save the children), Greenpeace, Röda Korset (The Red Cross), Reach for Change and BRIS. All of these organizations have a core business revolving around environmental and social questions.A conclusion that can be drawn from the results of this study is that there is a general lack of knowledge concerning the use of sustainability reporting within non-profit organizations. A reason for this can arguably be the fact that sustainability reporting is a relatively new and non-standardized practice within non-profit organizations. The results also suggest that there is variation in how non-profit organizations choose to conduct their sustainability report, which this study indicates is largely dependant on the specific purpose and objectives of the organization. The primary function, for the organizations that use and publish a sustainability report, is to use it as a communication tool and channel to inform their stakeholders about the organization's sustainability efforts. Furthermore, the study concludes that the motives and incentives to illustrate social and environmental performances and results can be derived from an organizationsâ liability towards society to be open and transparent with how the work concerning sustainability is exerted